SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

PART 16 - ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES  

Division 1A - Approved SMSF auditors  

Subdivision A - Registration of approved SMSF auditors  

SECTION 128D   CONDITIONS ON REGISTRATION  

128D(1)  
The Regulator may, at any time, by giving written notice to a person:


(a) impose conditions, or additional conditions, on the person ' s registration as an approved SMSF auditor; or


(b) vary or revoke conditions imposed on the registration.

128D(2)  
The Regulator may do so:


(a) on its own initiative; or


(b) on application by the person if:


(i) the person is an approved SMSF auditor; and

(ii) the application is accompanied by any documents prescribed by the regulations.

128D(3)  
Without limiting the conditions that the Regulator may impose under this section, those conditions, or those conditions as varied, may require one or more of the following:


(a) that the person complete a course of education or training specified in the notice;


(b) that the person undertake and pass a competency examination within a period specified by the Regulator.


 

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